|
THE
MINISTER OF FINANCE
-------
|
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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|
|
No.
15/2005/QD-BTC
|
Hanoi,
March 17, 2005
|
DECISION
ADJUSTING THE PREFERENTIAL IMPORT TAX RATES OF A NUMBER OF
ELECTRONIC ACCESSORIES AND SPARE PARTS
THE MINISTER OF FINANCE
Pursuant to the Government’s
Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers
and organizational structures of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 defining
the functions, tasks, powers and organizational structure of the Ministry of
Finance;
Pursuant to the Tariff according the list of import tax-liable commodity
groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998
of the Xth National Assembly Standing Committee, which was amended
and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of
the XIth National Assembly Standing Committee, amending and
supplementing the Tariff according to the list of import tax-liable commodity
groups;
Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November
17, 1998 detailing the implementation of Law No. 04/1998/QH10 of May 20, 1998
Amending and Supplementing a Number of Articles of the Law on Import Tax and
Export Tax;
At the proposal of the Director of the Tax Policy Department,
DECIDES:
Article 1.-
To amend the preferential import tax rates of a number of electronic
accessories and spare parts under Headings No. 8504, 8522, 8529, 8532, 8534,
8540 and 8541 defined in the Finance Minister’s Decision No. 110/2003/QD-BTC of
July 25, 2003 into new preferential import tax rates defined in the list
enclosed herewith.
Article 2.-
This Decision takes effect 15 days after its publication in the Official
Gazette.
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FOR
THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
LIST
OF
AMENDED IMPORT TAX RATES OF A NUMBER OF ELECTRONIC ACCESSORIES AND SPARE PARTS
DEFINED IN THE PREFERENTIAL IMPORT TARIFF
(Issued together with the Finance Minister’s Decision No. 15/2005/QD-BTC of
March 17, 2005)
Code
Description
Tax
rate (%)
8504
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Electrical transformers,
static converters (for example, rectifiers) and inductors
8504
10
00
- Ballasts for discharge lamps
or tubes
15
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‑ Liquid dielectric
transformers:
8504
21
- - Having a power handling capacity
not exceeding 650 kVA:
8504
21
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- - - Step-voltage regulators;
instrument transformers with handling capacity not exceeding 5 kVA
30
- - - Other:
8504
21
...
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- - - - Having a power handling
capacity exceeding 10 kVA
30
8504
21
99
- - - - Other
30
8504
22
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- - Having a power handling
capacity exceeding 650 kVA but not exceeding 10,000 kVA:
- - - Step-voltage regulators:
8504
22
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- - - - Of a high side voltage
of 66,000 volts or more
30
8504
22
19
- - - - Other
30
8504
22
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- - - Other
30
8504
23
- - Having a power handling
capacity exceeding 10,000 kVA:
8504
23
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- - - Having a power handling
capacity not exceeding 15,000 kVA
5
8504
23
20
- - - Having a power handling
capacity exceeding 15,000 kVA
5
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‑ Other transformers:
8504
31
- - Having a power handling capacity
not exceeding 1 kVA:
8504
31
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- - - Instrument potential
transformers
30
8504
31
20
- - - Instrument current
transformers
30
8504
31
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- - - Flyback transformers
5
8504
31
40
- - - Intermediate frequency
transformers
30
8504
31
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- - - Step up/down
transformers, slide regulators, stabilizers
30
8504
31
90
- - - Other
30*
8504
32
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- - Having a power handling capacity
exceeding 1 kVA but not exceeding 16 kVA:
8504
32
10
- - - Instrument transformers,
(potential and current) of a power handling capacity not exceeding 5 kVA
30*
8504
32
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- - - Used with toys, scale models
or similar recreational models
30
8504
32
30
- - - Other, high frequency
0
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- - - Other:
8504
32
91
- - - - Of a power handling
capacity not exceeding 10 kVA
30*
8504
32
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- - - - Of a power handling
capacity exceeding 10 kVA
30*
8504
33
- Having a power handling
capacity exceeding 16 kVA but not exceeding 500 kVA:
8504
33
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- - - Of high side voltage of
66,000 volts or more
30*
8504
33
90
- - - Other
30*
8504
34
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- - Having a power handling
capacity exceeding 500 kVA:
- - - Having a power handling
capacity not exceeding 15,000 kVA:
8504
34
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- - - - Having a power handling
capacity exceeding 10,000 kVA
or of high side voltage of
66,000 volts or more
30
8504
34
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- - - - Other
30
8504
34
20
- - - Having a power handling
capacity exceeding 15,000 kVA
30
8504
40
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- Static converters:
- - Static converters for
automatic data processing machines and units thereof, and telecommunications
apparatus: [ITA1/A-024]
8504
40
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- - - UPS
5
8504
40
19
- - - Other
0
8504
40
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- - Battery chargers having a
rating exceeding 100 kVA
0
8504
40
30
- - Other rectifiers
0
8504
40
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- - Other inverters
0
8504
40
90
- - Other
0
8504
50
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- Other inductors:
- - Having a power handling
capacity exceeding of 2,500 kVA but not exceeding 10,000 kVA:
8504
50
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- - - Inductors for power
supplies for automatic data processing machines and units thereof, and
telecommunication apparatus [ITA1/A-025]
0
8504
50
12
- - - Other chip type fixed
inductors [ITA/2]
0
8504
50
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- - - Other
0
- - Having a power handling
capacity exceeding 10,000 kVA:
8504
50
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- - - Inductors for power supplies
for automatic data processing machines and units thereof, and
telecommunication apparatus
0
8504
50
22
- - - Other chip type fixed
inductors
0
8504
50
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- - - Other
0
- - Other:
8504
50
...
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- - - Chip type fixed
inductors [ITA/2]
0
8504
50
99
- - - Other
0
8504
90
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- Parts:
8504
90
10
- - Of goods of subheading of
8504.10.00
5
8504
90
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- - Printed circuit assemblies
for the goods of subheading 8504.40.11, 8504.40.19 or 8504.50.11 [ITA1/B-199]
0
8504
90
30
- - For electrical transformers of capacity not exceeding 10,000 kVA
5
8504
90
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- - For electrical transformers
of capacity exceeding 10,000 kVA
0
8504
90
50
- - Other, for inductors of
capacity not exceeding 2,500 kVA
0
8504
90
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- - Other, for inductors of
capacity exceeding 2,500 kVA
0
8504
90
90
- - Other
0
8522
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Parts and accessories suitable
for use solely or principally with the apparatus of headings 85.19 to 85.21
8522
10
- Pick‑up cartridges:
8522
10
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- - For special use in cinematographic,
television, broadcasting
0
8522
10
90
- - Other
0
8522
90
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- Other:
8522
90
10
- - Printed circuit boards
assemblies for television, broadcasting, cinematographic sound recorders and
reproducers
5
8522
90
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- - Printed circuit boards
assemblies for telephone answering machines (ITA1/B-199]
10
8522
90
30
- - Other printed circuit
boards assemblies
5
8522
90
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- - Audio or video
tapedecks and compact disc mechanisms
0
8522
90
50
- - Audio or visual
reproduction heads, magnetic type; magnetic erasing heads and rods
0
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- - Other:
8522
90
91
- - - Other parts and accessories
of television, broadcasting, cinematographic sound recorders and reproducers
5
8522
90
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- - - Other parts of telephone
answering machines
10
8522
90
93
- - - Other parts and accessories
for goods of subheadings 8519.92, 8519.93, 8519.99 and headings 85.20 (other
than for telephone answering machines) or 85.21
5
8522
90
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- - - Other
5
8529
Parts suitable for use solely or
principally with the apparatus of headings 85.25 to 85.28
8529
10
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- Aerials and aerial
reflectors of all kinds; parts suitable for use therewith:
8529
10
10
- - Aerials or antennae of a kind
used with apparatus for radio- telephony and radio-telegraphy [ITA1/A-052];
parts of paging alert devices [ITA1/B-197]
10
8529
10
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- - Parabolic aerial reflector
dishes for direct broadcast multi-media systems and parts thereof
10
8529
10
30
- - Telescopic, rabbit and
dipole antennae for television or radio receivers
20
8529
10
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- - Aerial filters and
separators [ITA/2]
10
- - Parts mounted on PCB and /
or cabinet / cabinet parts:
8529
10
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- - - For use with
transmission apparatus or reception apparatus for radio-telegraphy,
radio-telephony, radio-broadcasting or television
10
8529
10
59
- - - Other
10
8529
10
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- - Wave guide (feed horn)
10
- - Other:
8529
10
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- - - For radio-telephony or
radio-telegraphy
10
8529
10
92
- - - For transmission
apparatus for radio-broadcasting or television
10
8529
10
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- - - Other
10
8529
90
- Other:
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- - Parts including printed
circuit assemblies of the following: transmission apparatus other than
radio-broadcasting or television transmission; digital still image video cameras;
portable receivers for calling, alerting or paging [ITA1/A-053] and paging
alert devices, including pagers [ITA1/B-197]:
8529
90
11
- - - For cellular phones
5
8529
90
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- - - Other
0
8529
90
20
- - For decoders, other than
those of 8529.90.11 and 8529.90.12
0
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- - Printed circuit boards,
assembled, other than those of 8529.90.11 and 8529.90.12:
8529
90
31
- - - For goods of subheading 8527.13,
8527.19, 8527.21, 8527.29, 8527.31, 8527.39 or 8527.90 (for radio-telephony
or radio- telegraphy only)
10
8529
90
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- - - For the goods of 8525.10
or 8525.20 (not for radio-telephony or radio-telegraphy)
0
8529
90
33
- - - For the goods of
8527.13, 8527.19, 8527.21, 8527.29, 8527.31,
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8527.39 or 8527.90 (not for
radio-telephony or radio-telegraphy)
5
8529
90
34
- - - For goods of subheading
85.26
0
8529
90
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- - - For goods of
subheading 85.28
5
8529
90
36
- - - For goods of subheading
8525.30
0
8529
90
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- - - For goods of
subheading 8527.12 or 8527.32
5
8529
90
39
- - - Other
5
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- - Other:
8529
90
91
- - - For television
5
8529
90
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- - - For radio-telephony or
radio-telegraphy only
10
8529
90
93
- - - Other, of goods of
heading 85.28
5
8529
90
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- - - Other
5
8532
Electrical capacitors, fixed, variable
or adjustable (pre‑set)
8532
10
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- Fixed capacitors designed
for use in 50/60 Hz circuits and having a reactive power handling capacity of
not less than 0.5 kvar (power capacitors)
5
‑ Other fixed capacitors [ITA1/A-056]:
8532
21
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- - Tantalum [ITA1/A-057]
10
8532
22
00
- - Aluminum electrolytic
[ITA/A-058]
10
8532
23
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- - Ceramic dielectric,
single layer [ITA1/A-059]
0
8532
24
00
- - Ceramic dielectric, multilayer
[ITA1/A-060]
0
8532
25
...
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- - Dielectric of paper or
plastics [ITA1/A-061]
5
8532
29
00
- - Other [ITA1/A-062]
5
8532
30
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- Variable or adjustable (pre‑set)
capacitors [ITA1/A-063]
5
8532
90
- Parts: [ITA1/A-064]
8532
90
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- - Used with capacity of 500
kVA or more
5
8532
90
90
- - Other
5
8534
...
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Printed circuits [ITA1/A-072]
8534
00
10
- Single-sided
0
8534
00
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- Double-sided
0
8534
00
30
- Multi-layer
0
8534
00
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- Other
0
8540
Thermionic, cold cathode or
photo‑cathode valves and tubes (for example, vacuum or vapor or gas filled valves
and tubes, mercury arc rectifying valves and tubes, cathode‑ray tubes,
television camera tubes)
...
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‑ Cathode‑ray television
picture tubes, including video monitor cathode‑ray tubes:
8540
11
- - Color:
8540
11
...
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- - - Flat monitor
15
8540
11
90
- - - Other
20
8540
12
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- - Black and white or other
monochrome
8540
20
- Television camera tubes;
image converters and intensifiers; other photo-cathode tubes:
8540
20
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- - For use with articles of
heading 85.25
10
8540
20
90
- - Other
10
8540
40
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- Data/graphic display tubes,
color, with a phosphor dot screen pitch smaller than 0.4 mm: [ITA1/B-195]
8540
40
10
- - For use with articles of
heading 85.25
0
8540
40
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- - Other
0
8540
50
- Data/graphic display tubes,
black and white or other monochrome:
8540
50
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- - For use with articles of
heading 85.25
0
8540
50
90
- - Other
0
8540
60
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- Other cathode-ray tubes
0
‑ Microwave tubes (for
example, magnetrons, klystrons, traveling wave tubes, carcinotrons),
excluding grid‑controlled tubes
8540
71
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- - Magnetrons:
8540
71
10
- - - For use with articles of
heading 85.25
0
8540
71
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- - - Other
0
8540
72
- - Klystrons:
8540
72
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- - - For use with articles of
heading 85.25
0
8540
72
90
- - - Other
0
8540
79
...
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- - Other:
8540
79
10
- - - For use with articles of
heading 85.25
0
8540
79
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- - - Other
0
‑ Other valves and tubes:
8540
81
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- - Receivers or amplifier
valves and tubes:
8540
81
10
- - - For use with articles of
heading 85.25
0
8540
81
...
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- - - Other
0
- - Other
8540
89
...
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- - - For use with articles of
heading 85.25
0
8540
89
90
- - - Other
0
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‑ Parts:
8540
91
- - Of cathode‑ray tubes:
8540
91
...
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- - - For use with articles of
heading 85.25
0
8540
91
20
- - - Beam directing coils and
voltage transforming coils
15*
8540
91
...
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- - - Other
0
8540
99
- - Other:
8540
99
...
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- - - Of microwave tubes
0
8540
99
20
- - - For use with articles of
heading 85.25
0
8540
99
...
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- - - Other
0
8541
Diodes, transistors and similar
semi‑conductor devices; photosensitive semi‑conductor devices, including
photovoltaic cells whether or not assembled in modules or made up into
panels; light emitting diodes; mounted piezo‑electric crystals
8541
10
...
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- Diodes, other than
photosensitive or light emitting diodes [ITA1/A-078]
0
‑ Transistors, other than
photosensitive transistors:
8541
21
...
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- - With a dissipation rate
of less than 1 W [ITA1/A-079]
0
8541
29
00
- - Other [ITA1/A-080]
0
8541
30
...
...
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- Thyristors, diacs and
triacs, other than photosensitive devices [ITA1/A-081]
0
8541
40
- Photosensitive semiconductor
devices, including photovoltaic cells whether or not assembled in modules or
made up into panels; light emitting diodes: [ITA1/A-082]
8541
40
...
...
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- - Light emitting diodes
0
8541
40
20
- - Photocells, including
photodiodes and phototransistors
0
...
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- - Other:
8541
40
91
- - - For use with articles of
heading 85.25
0
8541
40
...
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- - - Other
0
8541
50
00
- Other semiconductor devices
[ITA1/A-083]
0
8541
60
...
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- Mounted piezo‑electric
crystals [ITA1/A-084]
0
8541
90
00
- Parts [ITA1/A-085]
0
Notes: In the tax rate column of
the above-said list, a number of commodity items are marked with (*) next to
their preferential import tax rates. The mark (*) denotes that a commodity item
of this code enjoys the preferential import tax rate defined in Table II issued
together with the Finance Minister’s Decision No. 110/2003/QD-BTC of July 25,
2003. -